我国上市公司资本成本影响因素的实证研究

Empirical Study on the Influencing Factors of the Capital Cost of Listed Companies in China

采用深沪股市2005-2006年的相应数据,在考虑了“资产重组”这一因素后,对样本进行了筛选。运用实证研究的方法,通过增加企业规模变量对资本成本与资本结构的关系进行了横截面分析。

Taking the related data from Shanghai and Shenzheng stock markets during 2005 - 2006 and considering the factor of assets reorganization, the samples were screened. By the empirical research method, the cross section analysis was made on the correlation between the capital cost and the capital structure by adding enterprise scale variable.